Iowa Code § 12D.1
Referred to in §422.7(22)(c)
2018 amendment applies retroactively to January 1, 2018, for withdrawals from the Iowa educational savings plan trust made on or after that date; 2018 Acts, ch 1161, § 148
2020 amendments to subsection 2 apply retroactively to January 1, 2019, for tax years beginning on or after that date; 2020 Acts, ch 1118, § 132